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A City Council has requested clarification regarding the VAT liability of transferring a house and a garage under a retention of title clause, and how to rectify the VAT from a previous transaction that has been resolved. The DGT clarifies that these transfers are subject to tax and that the rectification of undue amounts is carried out via a credit note.
Cuestión planteada Sujeción y en su caso exención del Impuesto sobre el Valor Añadido de la entrega de los inmuebles objeto de consulta. Forma de rectificar las cuotas del Impuesto devengadas en la primera operación posteriormente resuelta.
Las cesiones de bienes mediante contratos con pacto de reserva de dominio se consideran entregas de bienes sujetas al IVA. No obstante, las segundas y ulteriores entregas de edificaciones tras su construcción o rehabilitación están exentas. La resolución de una transmisión previa no computa para determinar si la entrega actual es la primera o una posterior. Para rectificar cuotas repercutidas indebidamente por la resolución de una operación, se debe emitir una factura rectificativa.
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